For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
He is an extraordinary fit for the Smithsonian, said John McCarter, former president of Chicago's Field Museum and the chairman of the nine-member secretarial search committee appointed by the Smithsonian's Board of Regents.